Illinois General Assembly - Full Text of HB2393
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Full Text of HB2393  102nd General Assembly



State of Illinois
2021 and 2022


Introduced 2/17/2021, by Rep. Stephanie A. Kifowit


35 ILCS 200/20-15

    Amends the Property Tax Code. Provides that there shall be printed on each tax bill, or on a separate slip mailed with a tax bill, each taxing district affected by revenues received by a tax increment financing district. Effective immediately.

LRB102 13624 HLH 18974 b






HB2393LRB102 13624 HLH 18974 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 20-15 as follows:
6    (35 ILCS 200/20-15)
7    Sec. 20-15. Information on bill or separate statement.
8There shall be printed on each bill, or on a separate slip
9which shall be mailed with the bill:
10        (a) a statement itemizing the rate at which taxes have
11    been extended for each of the taxing districts in the
12    county in whose district the property is located, and in
13    those counties utilizing electronic data processing
14    equipment the dollar amount of tax due from the person
15    assessed allocable to each of those taxing districts,
16    including a separate statement of the dollar amount of tax
17    due which is allocable to a tax levied under the Illinois
18    Local Library Act or to any other tax levied by a
19    municipality or township for public library purposes,
20        (b) a separate statement for each of the taxing
21    districts of the dollar amount of tax due which is
22    allocable to a tax levied under the Illinois Pension Code
23    or to any other tax levied by a municipality or township



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1    for public pension or retirement purposes,
2        (b-5) a list of each tax increment financing (TIF)
3    district in which the property is located, and the dollar
4    amount of tax due that is allocable to the TIF district,
5    and each taxing district affected by revenues received by
6    a TIF district,
7        (c) the total tax rate,
8        (d) the total amount of tax due, and
9        (e) the amount by which the total tax and the tax
10    allocable to each taxing district differs from the
11    taxpayer's last prior tax bill.
12    The county treasurer shall ensure that only those taxing
13districts in which a parcel of property is located shall be
14listed on the bill for that property.
15    In all counties the statement shall also provide:
16        (1) the property index number or other suitable
17    description,
18        (2) the assessment of the property,
19        (3) the statutory amount of each homestead exemption
20    applied to the property,
21        (4) the assessed value of the property after
22    application of all homestead exemptions,
23        (5) the equalization factors imposed by the county and
24    by the Department, and
25        (6) the equalized assessment resulting from the
26    application of the equalization factors to the basic



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1    assessment.
2    In all counties which do not classify property for
3purposes of taxation, for property on which a single family
4residence is situated the statement shall also include a
5statement to reflect the fair cash value determined for the
6property. In all counties which classify property for purposes
7of taxation in accordance with Section 4 of Article IX of the
8Illinois Constitution, for parcels of residential property in
9the lowest assessment classification the statement shall also
10include a statement to reflect the fair cash value determined
11for the property.
12    In all counties, the statement must include information
13that certain taxpayers may be eligible for tax exemptions,
14abatements, and other assistance programs and that, for more
15information, taxpayers should consult with the office of their
16township or county assessor and with the Illinois Department
17of Revenue.
18    In counties which use the estimated or accelerated billing
19methods, these statements shall only be provided with the
20final installment of taxes due. The provisions of this Section
21create a mandatory statutory duty. They are not merely
22directory or discretionary. The failure or neglect of the
23collector to mail the bill, or the failure of the taxpayer to
24receive the bill, shall not affect the validity of any tax, or
25the liability for the payment of any tax.
26(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)



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1    Section 99. Effective date. This Act takes effect upon
2becoming law.